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2013 (11) TMI 1347 - AT - Central ExciseFailure to declare the value of components Bought out items received at site - Escapement of tax - Waiver of pre-deposit - The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty Held that - Following CCE, Aurangabad vs. LIPI Boilers Industries Ltd. 2010 (9) TMI 392 - CESTAT MUMBAI - incorporation of bought-out items to an assembly which involves embedding of the several components at the user s site is an incident of operational requirements but would not thereby transform a moveable complex of products into immovable property. The issue whether bought-out items ought to be considered to have transformed into immovable property prior to the process of assembly of large size cooling towers and whether the taxable event had occurred before such impregnation in the earth and whether such fixture is temporal or permanent is a mixed question of fact and law Assessee directed to pre-deposit 50% of the assessed service tax liability and interest upon such submission rest of the duty to be stayed till the disposal partial stay granted.
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